Scarfe v Federal Commissioner of Taxation [1920] HCA 61

C.L.R.) OF AUSTRALIA.

{HIGH COURT OF AUSTRALIA.)

SCARFE AND OTHERS : | oer APPELLANTS ;

AND

THE FEDERAL COMMISSIONER OF ) Me MON site, ete otf re

Time for alteration expired—Estate Duty Assessment Act 1914-1916 (No. 22 of 1914—No. 29 of 1916), secs. 8, 10, 11, 15, 16, 20, 22, 23, 30—Acts Interpretation Act 1901 (No. 2 of 1901), sec. 33 (1).

Sec. 20 (1) of the Estate Duty Assessment Act 1914-1916 provides that " The Commissioner may, within one year after the last payment on account of duty 'on any assessment, make all such alterations in or additions to the assessment as he thinks necessary in order to insure its completeness and accuracy."

Held, that the Commissioner is not entitled, after the expiration of the period mentioned in that section, to alter an assessment so as to include therein property of the testator which the executors have without dishonesty omitted from their statement.

The words " within one year after the last payment on account of duty" mean between the notification of the assessment under sec. 23 and a year after the date of the last payment under sec. 30.

Case STATED. On the hearing of an appeal to the Supreme Court of South Aus-

tralia by Teresa Mary Gertrude Scarfe, Claxon Alexander Frederick _ George Scarfe and Charles Ernest Moore from an assessment of them as executors and trustees of Thomas Roger Scarfe, deceased, by the Federal Commissioner of Taxation in respect of duty under the Estate Duty Assessment Act 1914, Murray C.J. stated a case for the High Court which was substantially as follows :—

H.C. oF A. 1920. —

ADELAIDE,

Sept. 23,27.

272 HIGH COURT [1920. :

H.C.or A. 1, Thomas Roger Scarfe (hereinafter called " the testator ") late 1920. of Adelaide in the State of South Australia, merchant, who died on

19th March 1915, by his last will appointed the appellants executors